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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
ENGROSSED SENATE
BILL NO. 2023 By: Rader of the Senate
and
Pfeiffer of the House
An Act relating to the Oklahoma Tax Commission;
amending 68 O.S. 2021, Section 265, which relates to
the Oklahoma Tax Commission and Office of Management
and Enterprise Services Joint Computer Enhancement
Fund; providing for expenditure from fund; updating
statutory language; providing an effective date; and
declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 265, is
amended to read as follows:
Section 265. A. There is hereby created in the State Treasury
a fund for the Oklahoma Tax Commission to be known as the “Oklahoma
Tax Commission and Office of Management and E nterprise Services
Joint Computer Enhancement Fund ”. The fund shall be a continuing
fund, not subject to fiscal year limitations, and shall consist of
all monies deposited to the fund pursuant to law. All monies
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accruing to the credit of said such fund are hereby appropriated and
may be budgeted and expended for the purposes authorized by
subsection B of this section. Expenditures from said such fund
shall be made upon warrants issued by the State Treasurer against
claims filed as prescribed by law with the Director of the Office of
Management and Enterprise Servi ces for approval and payment.
B. Monies in the Oklahoma Tax Commission and Office of
Management and Enterpr ise Services Joint Computer Enhancement Fund
shall be expended for the following purpos es:
1. To make payments on an agreement authorized by Section 5,
Chapter 278, O.S.L. 2008;
2. To make payments for the information technology acquisitions
to support the responsibilities of the Okl ahoma Tax Commission;
3. To make payments authorized by Section 34.33 of Title 62 of
the Oklahoma Statutes; and
3. 4. To the extent not needed for the above -listed purposes to
be expended on other project s as specifically au thorized by the
Legislature.
C. Notwithstanding any other provision of law, there shal l be
apportioned to the Oklahoma Tax Commission and Office of Management
and Enterprise Services Joint Computer Enhancement Fund from the
monies that would otherwise be apportioned by Section 2352 of this
title, the revenue received as a result of any cont racts entered
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into by the Oklahoma Tax Commission pursuant to Section 264 of this
title.
D. The Tax Commission is hereby authorized to deposit to th e
credit of the Oklahoma Tax Commission and Office of Management and
Enterprise Services Joint Computer Enh ancement Fund any monies in
excess of the amounts necessary to pay all claims presented to its
cash security reserve fund. When monie s are deposited to the credit
of the Computer Enhancement Fund, the right of any person to present
a claim for refund of a cash security shall be preserved and the
value thereof shall be paid from the cash security reserve fund.
E. For the fiscal year beginning July 1, 2015, and thereafter a
portion of the revenue apportioned to the Oklahoma Tax Commission
and Office of Management and Enterprise Services Joint Computer
Enhancement Fund pursuant to Sections 1353, 1403 and 2352 of this
title shall be credited to the Oklaho ma Tax Commission, in an amount
which is equal to the sum of one -half of one percent (0.5%) of gross
collections of sales and use tax levied by counties of this state
pursuant to Section 1370 of this title and one -half of one percent
(0.5%) of sales and us e tax levied by muni cipalities of this state
pursuant to Section 2701 of this title.
SECTION 2. This act shall become effective July 1, 2024.
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
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declared to exist, by reason whereof thi s act shall take effec t and
be in full force from and after its passage and approval.
COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
04/11/2024 - DO PASS.